The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Reports

@article{Li2010TheCO,
  title={The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Reports},
  author={Chan Li and Gary F. Peters and Vernon J. Richardson and Marcia Weidenmier Watson},
  journal={MIS Quarterly},
  year={2010},
  volume={36},
  pages={179-203}
}
In this article, the association between the strength of information technology controls over management information systems and the subsequent forecasting ability of the information produced by those systems is investigated. The Sarbanes-Oxley Act of 2002 highlights the importance of information system controls by requiring management and auditors to report on the effectiveness of internal controls over the financial reporting component of the firm’s management information systems. We… CONTINUE READING

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